Political Institutions State Building And Tax Capacity

Author : Vitor Gaspar,Laura Jaramillo,Mr.Philippe Wingender
Publisher : International Monetary Fund
Page : 33 pages
File Size : 40,7 Mb
Release : 2016-12-02
Category : Business & Economics
ISBN : 9781475558142

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Political Institutions, State Building, and Tax Capacity by Vitor Gaspar,Laura Jaramillo,Mr.Philippe Wingender Pdf

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 123⁄4 percent, real GDP per capita increases sharply and in a sustained manner over the following decade. In this paper, we attempt via four case studies—Spain, China, Colombia, and Nigeria—to illustrate that the improvements in tax capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax capacity building, highlighting three important political ingredients: constitutive institutions, inclusive politics and credible leadership.

Author : Deborah Brautigam,Odd-Helge Fjeldstad,Mick Moore
Publisher : Cambridge University Press
Page : 261 pages
File Size : 49,5 Mb
Release : 2008-01-10
Category : Political Science
ISBN : 9781139469258

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Taxation and State-Building in Developing Countries by Deborah Brautigam,Odd-Helge Fjeldstad,Mick Moore Pdf

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.

Author : Olusegun Ayodele Akanbi
Publisher : International Monetary Fund
Page : 38 pages
File Size : 53,5 Mb
Release : 2019-08-16
Category : Business & Economics
ISBN : 9781513511542

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State Institutions and Tax Capacity: An Empirical Investigation of Causality by Olusegun Ayodele Akanbi Pdf

Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries from 1996 to 2017. Employing a panel vector error correction model, the paper finds that tax capacity and state institutions cause and reinforce each other for a wide range of country groups. The bi-directional causality results suggest that developing tax capacity and building state institutions need to go hand in hand for best results, particularly in developing countries. Based on the impulse response analyses, the paper also finds that the causal effects in advanced economies are generally low in both directions, while in developing countries, both tax capacity and institutions shocks have larger positive impacts on institutions and tax capacity, respectively.

Author : Paola Profeta,Simona Scabrosetti
Publisher : Edward Elgar Publishing
Page : 205 pages
File Size : 50,5 Mb
Release : 2010-01-01
Category : Business & Economics
ISBN : 9781849805490

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The Political Economy of Taxation by Paola Profeta,Simona Scabrosetti Pdf

Providing light to a subject that is not often enough discussed, The Political Economy of Taxation is packed cover to cover with thoughtful information, and a core addition to any international economic studies collection. The Midwest Book Review Paola Profeta and Simona Scabrosetti have provided us with a novel comparative analysis of the tax systems in Asia, Latin America and the new EU countries. Anyone who wants to know how contemporary empirical models can be used to study the political economy of the tax mix in developing and transition economies will want to read this book. Stanley Winer, Carleton University, Canada In this original book, Paola Profeta and Simona Scabrosetti use data and information on political institutions from developing and new EU member countries to investigate the political economy of taxation. How do political institutions influence tax burdens and tax structures? They generate highly interesting results. . . I am sure that this innovative book will attract the attention of many experts interested in taxation, regardless of the professional field to which they are anchored. I expect this book will be cited often. Vito Tanzi, International Institute of Public Finance, US Taxation is a major issue in the economic and political spheres. This book focuses on a sample of developing countries from Asia and Latin America that experienced an economic and democratic transition during the period 1990 2004. Using a unique dataset the authors show that tax revenue is higher in more democratic regimes, consistent with the standard view that democracies have to satisfy the redistributive needs of the electorate. They also find that a second relationship between the level of democracy and the composition of taxes (mainly direct versus indirect) is much harder to predict. However, a comparison with new EU member states suggests that more mature democracies are associated with higher levels of direct tax. This unique book in a relatively under-researched subject area will prove essential reading for academics, researchers and practitioners focusing on political economy, public finance and the economics of taxation.

Author : Timothy Besley,Torsten Persson
Publisher : Princeton University Press
Page : 391 pages
File Size : 47,8 Mb
Release : 2013-02-24
Category : Business & Economics
ISBN : 9780691158150

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Pillars of Prosperity by Timothy Besley,Torsten Persson Pdf

How nations can promote peace, prosperity, and stability through cohesive political institutions "Little else is required to carry a state to the highest degree of opulence from the lowest barbarism, but peace, easy taxes, and a tolerable administration of justice; all the rest being brought about by the natural course of things." So wrote Adam Smith a quarter of a millennium ago. Using the tools of modern political economics and combining economic theory with a bird's-eye view of the data, this book reinterprets Smith's pillars of prosperity to explain the existence of development clusters—places that tend to combine effective state institutions, the absence of political violence, and high per-capita incomes. To achieve peace, the authors stress the avoidance of repressive government and civil conflict. Easy taxes, they argue, refers not to low taxes, but a tax system with widespread compliance that collects taxes at a reasonable cost from a broad base, like income. And a tolerable administration of justice is about legal infrastructure that can support the enforcement of contracts and property rights in line with the rule of law. The authors show that countries tend to enjoy all three pillars of prosperity when they have evolved cohesive political institutions that promote common interests, guaranteeing the provision of public goods. In line with much historical research, international conflict has also been an important force behind effective states by fostering common interests. The absence of common interests and/or cohesive political institutions can explain the existence of very different development clusters in fragile states that are plagued by poverty, violence, and weak state capacity.

Author : David Ricardo
Publisher : Unknown
Page : 566 pages
File Size : 49,8 Mb
Release : 1821
Category : Economics
ISBN : OXFORD:300151240

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On the Principles of Political Economy, and Taxation by David Ricardo Pdf

Author : Miguel A. Centeno,Atul Kohli,Deborah J. Yashar,Dinsha Mistree
Publisher : Cambridge University Press
Page : 493 pages
File Size : 42,9 Mb
Release : 2017-02-27
Category : Political Science
ISBN : 9781107158498

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States in the Developing World by Miguel A. Centeno,Atul Kohli,Deborah J. Yashar,Dinsha Mistree Pdf

An exploration of how states address the often conflicting challenges of development, order, and inclusion.

Author : Barry R. Weingast
Publisher : Hoover Press
Page : 60 pages
File Size : 51,7 Mb
Release : 2024-07-01
Category : Competition, International
ISBN : 0817957235

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The democratic advantage by Barry R. Weingast Pdf

Author : Wilson Prichard
Publisher : Cambridge University Press
Page : 309 pages
File Size : 52,7 Mb
Release : 2015-09-11
Category : Business & Economics
ISBN : 9781107110861

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Taxation, Responsiveness, and Accountability in Sub-Saharan Africa by Wilson Prichard Pdf

This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.

Author : Martin Feldstein,A.J. Auerbach
Publisher : Elsevier
Page : 744 pages
File Size : 54,9 Mb
Release : 2002-01-25
Category : Business & Economics
ISBN : 9780080544199

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Handbook of Public Economics by Martin Feldstein,A.J. Auerbach Pdf

The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy.

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 64 pages
File Size : 49,9 Mb
Release : 2017-06-14
Category : Business & Economics
ISBN : 9781498346726

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Building Fiscal Capacity in Fragile States by International Monetary Fund. Fiscal Affairs Dept. Pdf

The paper draws on recent country experience to describe the approach to designing and implementing fiscal reforms in fragile states (FS) taken in the IMF’s technical assistance (TA). In doing so, it highlights how the TA that the IMF provides to FS differs from that of non-FS, describes the trends in and modalities of TA delivery, and draws on recent experiences to derive lessons for future work.

Author : Vitor Gaspar,Mr.Sanjeev Gupta,Mr.Carlos Mulas-Granados
Publisher : International Monetary Fund
Page : 548 pages
File Size : 50,7 Mb
Release : 2017-04-07
Category : Business & Economics
ISBN : 9781475547900

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Fiscal Politics by Vitor Gaspar,Mr.Sanjeev Gupta,Mr.Carlos Mulas-Granados Pdf

Two main themes of the book are that (1) politics can distort optimal fiscal policy through elections and through political fragmentation, and (2) rules and institutions can attenuate the negative effects of this dynamic. The book has three parts: part 1 (9 chapters) outlines the problems; part 2 (6 chapters) outlines how institutions and fiscal rules can offer solutions; and part 3 (4 chapters) discusses how multilevel governance frameworks can help.

Author : Vitor Gaspar,Laura Jaramillo,Mr.Philippe Wingender
Publisher : International Monetary Fund
Page : 40 pages
File Size : 50,7 Mb
Release : 2016-12-02
Category : Business & Economics
ISBN : 9781475558173

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Tax Capacity and Growth by Vitor Gaspar,Laura Jaramillo,Mr.Philippe Wingender Pdf

Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We use two separate databases: a novel contemporary database covering 139 countries from 1965 to 2011 and a historical database for 30 advanced economies from 1800 to 1980. We find that the answer to the question is yes. Estimated tipping points are similar at about 123⁄4 percent of GDP. For the contemporary dataset we find that a country just above the threshold will have GDP per capita 7.5 percent larger, after 10 years. The effect is tightly estimated and economically large.

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 86 pages
File Size : 49,8 Mb
Release : 2011-08-03
Category : Business & Economics
ISBN : 9781498339247

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Revenue Mobilization in Developing Countries by International Monetary Fund. Fiscal Affairs Dept. Pdf

The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Author : Richard M. Bird
Publisher : Unknown
Page : 294 pages
File Size : 50,5 Mb
Release : 2014-05-15
Category : Electronic
ISBN : 0674188322

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Taxation and Development by Richard M. Bird Pdf